Belgian Chocolate Company makes dark chocolate and light chocolate. Both products require cocoa and sugar. The following planning information has been made available: Standard Amount per Case Dark Chocolate Light Chocolate Standard Price per Pound Cocoa 12 lbs. 9 lbs. $5.4 Sugar 10 lbs. 14 lbs. 0.6 Standard labor time 0.4 hr. 0.5 hr. Dark Chocolate Light Chocolate Planned production 3,700 cases 12,100 cases Standard labor rate $16 per hr. $16 per hr. Belgian Chocolate does not expect there to be any beginning or ending inventories of cocoa or sugar. At the end of the budget year, Belgian Chocolate had the following actual results: Dark Chocolate Light Chocolate Actual production (cases) 3,500 12,600 Actual Price per Pound Actual Pounds Purchased and Used Cocoa $5.5 156,200 Sugar 0.55 206,100 Actual Labor Rate Actual Labor Hours Used Dark chocolate $15.7 per hr. 1,270 Light chocolate 16.3 per hr. 6,460 Required: Prepare the following variance analyses for both chocolates and total, based on the actual results and production levels at the end of the budget year: Direct materials price variance, direct materials quantity variance, and total variance. Direct labor rate variance, direct labor time variance, and total variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. If there is no variance, enter a zero. a. Direct materials price variance $ Unfavorable Direct materials quantity variance $ Unfavorable Total direct materials cost variance $ Unfavorable b. Direct labor rate variance $ Unfavorable Direct labor time variance $ Unfavorable Total direct labor cost variance $ Unfavorable